Appeal regarding income tax liability on benefit payments from a non-approved South African policy s125 TCA 1997; s471 TCA 1997; s730 TCA 1997
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal regarding assessment to income tax in respect of liquidation proceeds received from an incorporated and tax resident company s740 TCA 1997; s743 TCA 1997; s745 TCA 1997
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal regarding application of interest relief for part-time director requirement, previous appeal involving one of 31 appellants involved in similar transactions that were previously deemed to contravene anti-avoidance rules – ruling applied as in 47TACD2019. s250 TCA 1997, s817A TCA 1997
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Appeal regarding treatment of “trading” loss rather than as a “capital” loss, s381 TCA 1997; s381C TCA 1997
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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Appeal regarding application of the four-year statutory limitation period, s865 TCA 1997
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